| Taxes: The Tax Magazine 2000 |
| Title | Subject | Authors |
|---|
| A call for Congress to reconsider the current federal income tax treatment of software-related expenditures. | Business | William R. Simpson, John L. Crain |
| Almost a merger: achieving cross-border shareholder unity without a shareholder exchange. | Business | David A. Waimon, Steven M. Surdell, J. Russell Carr |
| An A-to-Z guide to implementing a foreign sales corporation. | Business | Robert J. Misey Jr. |
| Are some punitive damage awards still excludible from income? Tax Court provides guidance in N.O. Whitley. | Business | David G. Jaeger |
| Beyond the smell test: the role of substantive anti-avoidance rules in addressing the corporate tax shelter problem. | Business | Dana L. Trier |
| Capitalization of investment advisory fees: can the case be made? | Business | William A. Duncan, John O. Everett, Roxanne M. Spindle |
| Changes in depreciation for rental real estate activities. | Business | William M. Vandenburgh, Philip J. Harmelink |
| Comparing the tax efficiency of actively managed and indexed mutual funds. | Business | Tim Krumwiede |
| Compensation expense: intent is critical. | Business | Lucinda L. Van Alst, Anne Isaacs |
| Cooperative democracy.(examination of the IRS' one-member, one-vote policy for cooperatives) | Business | Clayton S. Reynolds |
| Corporate expatriations - why not? | Business | Williard B. Taylor |
| Corporate restructuring through partial liquidations. | Business | Edward J. Schnee |
| Corporate tax shelters.(Panel Discussion) | Business | |
| Creating the tax-efficient qualified plan.(employee benefits)(Statistical Data Included) | Business | Allen F. Ross |
| Determining a partner's share of unrealized receivables at the liquidation of the partner's interest. | Business | Stephen Utz |
| Disclaiming joint marital property to fund a deceased spouse's unified estate tax credit. | Business | Kenneth A. Hansen |
| Does installment sale rule change make stock sales a more attractive means of structuring sale of smaller C corporations? | Business | Ronald E. Flinn |
| IRS may collect employment taxes on aggregate amount of unreported tip income. | Business | Kelley Wolf |
| Issues and problems with employer sale of employee residences. | Business | L. Stephen Cash, Thomas L. Dickens, Virginia Ward Vaughn |
| Marriage tax penalty relief: too little or too much? | Business | Michael J.R. Hoffman |
| Monitoring remuneration of outside corporate directors. | Business | Joseph R. Oliver |
| New consolidated return OLF regulations sacrifice principles to maximize revenue.(overall foreign loss) | Business | Lowell D. Yoder |
| New Court of Appeals decision allows S corporation stock basis increase for excluded COD income.(U.S. 3d Circuit Court of Appeals; cancellation of indebtedness income) | Business | Robert A. Briskin |
| Norwest Corp.: can you bank on the deductibility of compensation expense and legal costs incurred incident to an acquisition? | Business | Thomas P. Fitzgerald |
| Nursing home expenditures and special schools - when are they deductible as medical expenses? | Business | Gary L. Maydew |
| Qualified intermediaries - caught in the complexity of new U.S. withholding requirements. | Business | Ruth Ann Schneider |
| Recent amendments to Code sec. 357: Congress responds to "artificial basis creation".(Internal Revenue Code) | Business | Mark A. Banks-Golub |
| Reconsidering the accrual of interest income. | Business | David A. Weisbach |
| Regulations clarify intangible amortization and provide anti-churning rules.(IRS regulations) | Business | Jeffrey J. Bryant, Nancy J. Foran |
| S corp valuations: no definitive guidance despite W.L. Gross.(1999 Tax Court case) | Business | Leslie Avener, Mary Beth DeSimone |
| Segregating assets within a single partnership: Delaware series partnerships and LLCs.(limited liability companies) | Business | Thomas M. Stephens, Marc L. Schultz |
| Should high net worth individuals still make substantial lifetime gifts?(Statistical Data Included) | Business | William M. Vandenburgh, Philip J. Harmelink, Phyllis V. Copeland |
| Should there be a "form consistency" requirement? Danielson revisited. | Business | Kenneth L. Harris |
| State tax trends.(CCH State Tax Advisory Board)(Panel Discussion) | Business | |
| State tax trends.(Panel Discussion) | Business | |
| Structuring charitable gifts of property in lieu of demolition or condemnation. | Business | Bruce W. McClain, Paul J. Lee |
| Tax basis and shareholder guarantees of S corporation debt: the economic outlay doctrine revisited. | Business | James A. Fellows, Michael A. Yuhas |
| Tax changes and retirement planning.(IRAs)(Statistical Data Included) | Business | Michael H. Morris, William D. Terando |
| Tax consequences of employer-provided computers. | Business | John C. Zimmerman |
| Tax implications of a change in marketing strategy. | Business | Larry Maples, Melanie J. Earles |
| Tax issues surrounding assisted reproduction expenses. | Business | Mark Reid, Daphne Main |
| Tax planning guidelines for casualty loss deductions. | Business | Edwin K. Cline, William B. Pollard |
| The fiendishly complex, unnecessarily burdensome, frustrating and ensnaring individual alternative minimum tax. | Business | Claudia A. Hill |
| The new IRS stands up. | Business | |
| Tracking stock: virtual equity, virtual entities, and virtual mergers and acquisitions. | Business | James L. Dahlberg, Jay D. Perry |
| Value-basis disparities and other aberrations involving the contribution and distribution of debt instruments to and from partnerships. | Business | Monte A. Jackel |
| When to accrue for inventories. | Business | John C. Zimmerman |
| Will limited liability companies lead to a single business tax? | Business | Charles Herbst |
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